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All Journal Jurnal Akuntansi Multiparadigma Hasanuddin Economics and Business Review Jurnal Teknik Industri : Jurnal Hasil Penelitian dan Karya Ilmiah dalam Bidang Teknik Industri Owner : Riset dan Jurnal Akuntansi Journal TEPAT: Teknologi Terapan untuk Pengabdian Masyarakat Patria Artha Journal of Accounting Dan Financial Reporting JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Aplikasi Akuntansi Jurnal Ilmiah Akuntansi Manajemen Economy Deposit Journal ( E-DJ) Dinasti International Journal of Management Science International Journal of Economics, Business and Accounting Research (IJEBAR) INTEGRITAS : Jurnal Pengabdian Ilomata International Journal of Tax and Accounting Accounting Profession Journal (APAJI) Journal of Economic, Public, and Accounting (JEPA) JURNAL AKUNTANSI Paulus Journal of Accounting (PJA) Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Yumary: Jurnal Pengabdian kepada Masyarakat Ekopem: Jurnal Ekonomi Pembangunan International Journal of Educational Research and Social Sciences (IJERSC) AJAR (Asian Journal of Accounting Research) (e-Journal) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) INVOICE : JURNAL ILMU AKUNTANSI International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Kolaboratif Sains Akuntansi'45 Journal of Social Research Golden Ratio of Social Science and Education Islamic Accounting and Finance Review Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Multidisiplin Madani (MUDIMA) East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) International Journal of Humanities Education and Social Sciences Jurnal Ekonomi Bisnis dan Akuntansi Madani: Jurnal Pengabdian Ilmiah. Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Akuntansi dan Keuangan Formosa Journal of Science and Technology (FJST) Jurnal Ilmiah Mahasiswa Raushan Fikr Formosa Journal of Applied Sciences (FJAS) Amsir Management Journal Islamic Economic and Business Journal International Journal Of Economics Social And Technology Journal of Finance and Business Digital (JFBD) Journal of Accounting and Finance Management (JAFM) Edunity: Kajian Ilmu Sosial dan Pendidikan Asian Journal of Management Analytics Ar-Rihlah : Jurnal Keuangan dan Perbankan Syariah JURNAL AKUNTANSI DAN BISNIS Borobudur Accounting Review Return : Study of Management, Economic and Bussines International Journal of Business and Applied Economics (IJBAE) Asian Journal of Applied Business and Management (AJABM) Jurnal Manajemen Bisnis, Akuntansi dan Keuangan INJURITY: Journal of Interdisciplinary Studies Journal Research of Social Science, Economics, and Management Bata Ilyas Journal of Accounting Paradoks : Jurnal Ilmu Ekonomi Economics, Business, Accounting & Society Review Amkop Management Accounting Review (AMAR) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Economos : Jurnal Ekonomi dan Bisnis International Journal of Management Research and Economics OIKONOMIA: Journal of Economics and Management Science West Science Accounting and Finance Journal of Management, Economic, and Accounting Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang JIAR : Journal Of International Accounting Research Pancasila International Journal of Applied Social Science Jurnal Riset Multidisiplin dan Inovasi Teknologi Journal of Advances in Accounting, Economics, and Management International Journal of Sustainable Applied Sciences (IJSAS) Social Sciences Insights Journal International Journal of Economic Research and Financial Accounting Jurnal Akuntansi Sektor Publik Advances In Social Humanities Research Indonesian Journal of Management and Accounting Akrual: Jurnal Bisnis dan Akuntansi Kontemporer International Journal of Halal System and Sustainability Business, Accounting and Management Journal International Journal of Islamic Economics (IJIE) Jurnal Hukum Islam dan Hukum Keluarga International Journal of Economics, Commerce, and Management International Journal of Economics and Management Sciences International Journal of Education, Vocational and Social Science International Journal of Economics, Business and Innovation Research International Journal of Humanities, Education, and Social Sciences IPSSJ Bata Ilyas Educational Management Review Journal of Multidisciplinary Academic Business Studies Jurnal Ilmiah Manajemen Dan Kewirausahaan International Journal of Economics and Development Amnesty: Jurnal Riset Perpajakan ABM: International Journal of Administration, Business and Management Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Economics and Digital Business Review
Haliah, Haliah
Departement Of Accounting Hasanuddin Universty, Makassar, South Sulawesi
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Psychological Capital dalam Memoderasi Pengaruh Partisipasi Penyusunan Anggaran, Kompetensi dan Healthy Lifestyle terhadap Kinerja Aparatur Pemerintah Daerah Andi Nurul Tenriwali Hasanuddin; Haliah Haliah; Darwis Said
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1241

Abstract

Penelitian ini bertujuan menguji pengaruh langsung partisipasi penyusunan anggaran, kompetensi dan helthy lifestyle terhadap kinerja aparatur pemerintah daerah dan pengaruh psychological capital sebagai variabel yang memoderasi hubungan antara partisipasi penyusunan anggaran, kompetensi dan healthy lifestyle terhadap kinerja aparatur pemerintah daerah. Penelitian ini menggunakan pendekatan kuantitatif. Penelitian dilaksanakan pada Pemerintah Daerah Kabupaten Kolaka. Objek yang diteliti adalah pegawai ASN yang bekerja di OPD Kabupaten Kolaka yang memiliki pemahaman dan pengetahuan tentang kinerja pemerintah daerah dan sudah memiliki pengalaman bekerja minimal selama satu tahun serta ikut dalam proses penyusunan anggaran. Data diperolah menggunakan metode survei. Instrumen yang digunakan berbentuk kuesioner. Sampel sebanyak 120 responden. Pengambilan sampel dilakukan secara purposif. Data dianalisis menggunakan metode Moderated Regression Analysis (MRA) yang diolah dengan Statistical Package for the Social Sciences (SPSS). Hasil penelitian menunjukkan bahwa partisipasi penyusunan anggaran, kompetensi dan healthy lifestyle berpengaruh signifikan terhadap kinerja aparatur pemerintah daerah. Psychological capital memoderasi pengaruh partisipasi penyusunan anggaran terhadap kinerja aparatur pemerintah daerah. Psychological capital tidak memoderasi pengaruh kompetensi terhadap kinerja aparatur pemerintah daerah. Psychological capital memoderasi pengaruh healthy lifestyle terhadap kinerja aparatur pemerintah daerah.
ANALISIS PENGUKURAN KINERJA PEMERINTAH DAERAH DENGAN MENGGUNAKAN PENDEKATAN VALUE FOR MONEY (STUDI KASUS PADA KABUPATEN NABIRE TAHUN 2019-2021) Indah Putri Nurafifah; Haliah Haliah; Nirwana Nirwana
Jurnal Akuntansi dan Bisnis Vol 2 No 2 (2022): Oktober 2022 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (159.898 KB) | DOI: 10.51903/jiab.v2i2.170

Abstract

This study aims to determine the performance of Pemerintah Daerah Kabupaten Nabire using the Value For Money approach in 2019-2021. Value For Money is a concept of managing public sector organizations based on three main elements, namely economy, efficiency, and also effectiveness. This research is a quantitative descriptive study, where this research will describe the phenomena or characteristics of the data during the period 2019, 2020 and 2021 using the value for money method approach which consists of the analysis of Economic Ratios, Effectiveness Ratios and Efficiency Ratios. This research was conducted at Pemerintah Daerah Kabupaten Nabire using secondary data sources. Secondary data obtained in the form of documentation, namely the number of results from the APBD and RAPBD of the Pemerintah Daerah Kabupaten Nabire on the DJPK (Directorate General of Fiscal Balance) Data Portal website of the Ministry of Finance: https://djpk.kemenkeu.go.id/portal/data/apbd. This study shows that the performance of the Pemerintah Daerah Kabupaten Nabire has not met the value for money principle because the economic ratio shows a value of > 100% in 2019 and 2021 meaning it is not economical because the realization of expenditure is greater than the budget, the efficiency ratio shows a value of > 100% in 2019 meaning that it is inefficient because the realization of expenditure is greater than the realization of income, and the effectiveness ratio shows a value of <100% in 2019-2020 which means that it is not effective because the realization of income is smaller than the revenue budget.
Implementation of Accountability and Transparency In The Allocation of School Operational Assistance Funds (BOS) During Covid-19. Nurul Asda Fatima; Haliah Haliah; Nirwana Nirwana
Amsir Management Journal Vol 3 No 1 (2022): Oktober
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v3i1.121

Abstract

UPT SD Negeri 191 Bubun Bia is one of the public schools that also received attention in the form of BOS funds from the government. The purpose of this study was to find out how to apply the principles of transparency and accountability in the management of BOS funds during the COVID-19 pandemic at UPT SD Negeri 191 Bubun Bia. This study uses qualitative methods with descriptive analysis and data collection techniques by means of observation, interviews, and documentation. The distribution of BOS Funds is based on the total number of students, totaling 104 students. The population in this study amounted to 218 people with a sample using purposive sampling of as many as 9 people. The results showed that the application of the principle of transparency at the UPT SD Negeri 191 Bubun Bia was transparent, as seen from the openness in the planning of preparing the RKAS. The benefits of this research are to provide mutual trust between various parties and the transparency of financial statements that can be accounted for
Whether technology and Human Resources competencies supported by periodic audits can improve Village Fund Financial Accountability Haliah; Widyantono Arif; Muh Alief Fahdal Imran; Hasnawiya Hasan
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 2 No 3 (2022): IJHESS-DECEMBER 2022
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v2i3.319

Abstract

The purpose of this study has an orientation to analyze the effect of the use of Information Technology, Human resources competence, and periodic audits that are moderated in the realization of Financial Accountability Bottopenno village fund in Majauleng District Wajo. In order to achieve the formulated research orientation, this study uses quantitative research with descriptive paradigm. Sources of data used are primary data obtained through the distribution of questionnaires and secondary data obtained through the internet and district data. Methods of analysis exist using multiple linear regression and Moderated Regression Analysis (MRA). The results revealed that the use of Information Technology and Human Resource competence has a positive and significant influence on the financial accountability of the village fund. Periodic audits can also be a moderator between the positive and significant influence of information technology utilization and Human Resource competence on financial accountability of village funds.
Financial Accounting System Untuk Mencapai Good Governance Pemerintah Kota Makassar Sarah Alifa; Haliah; Andi Kusumawati
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 2 (2022): Agustus : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v2i3.610

Abstract

This study discusses the financial accounting system to achieve good governance of the Makassar City Government. The formulation of the problem in this research is how to apply accrual-based accounting standards in the local government of Makassar City and how to implement the public sector financial accounting system in achieving good governance in the Makassar City government. This study aims to determine the extent to which the application of accounting standards and the implementation of the public sector financial accounting system in achieving good governance in the local government of Makassar City. The benefits of research are the benefits of theory and practice. This type of research is qualitative research. Sources of data used in this study are primary data and secondary data. Methods of data collection using interviews, documentation and library research. The results showed that the financial accounting system in the Makassar city government, especially at the Makassar City Regional Development Planning Agency (BAPPEDA) was in accordance with the rules set by the government and also the financial reporting was in accordance with the principles of good governance (transparency and accountability).
Financial Accounting System Untuk Mencapai Good Governance Pemerintah Kota Makassar Sarah Alifa; Haliah -; Andi Kusumawati
Ekopem: Jurnal Ekonomi Pembangunan Vol 4 No 4 (2022): Ekopem:Jurnal Ekonomi Pembangunan
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/jep.v4i4.3470

Abstract

Penelitian ini membahas tentang sistem akuntansi keuangan untuk mewujudkan good governance Pemerintah Kota Makassar. Rumusan masalah dalam penelitian ini adalah bagaimana penerapan standar akuntansi berbasis akrual pada pemerintah daerah Kota Makassar dan bagaimana penerapan sistem akuntansi keuangan sektor publik dalam mewujudkan good governance di pemerintah Kota Makassar. Penelitian ini bertujuan untuk mengetahui sejauh mana penerapan standar akuntansi dan penerapan sistem akuntansi keuangan sektor publik dalam mewujudkan good governance di pemerintah daerah Kota Makassar. Manfaat penelitian adalah manfaat teori dan praktik. Jenis penelitian ini adalah penelitian kualitatif. Sumber data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Metode pengumpulan data menggunakan wawancara, dokumentasi dan studi pustaka. Hasil penelitian menunjukkan bahwa sistem akuntansi keuangan pada pemerintah kota Makassar khususnya pada Badan Perencanaan Pembangunan Daerah (BAPPEDA) Kota Makassar sudah sesuai dengan aturan yang telah ditetapkan oleh pemerintah dan juga pelaporan keuangan sudah sesuai dengan prinsip-prinsip good governance. (transparansi dan akuntabilitas).
Pelatihan Penyusunan Laporan dan Pelaporan Pajak untuk Koperasi Kabupaten Pindrang Dahniyar Daud; Hisnol Djamali; Haliah; Gunawan; Yudi Akhmad Sadeli; Abdul Rival; Muhammad Alif
Madani: Jurnal Pengabdian Ilmiah Vol. 5 No. 2 (2022): Madani: Jurnal Pengabdian Ilmiah
Publisher : LP2M IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/md.v5i2.2824

Abstract

This training aims to enhance understanding of the processes for recording, preparing, and reporting taxes for Pinrang Regency cooperatives. The participants in this program were the managers and supervisors of each cooperative registered in Pinrang Regency, with 25 participants representing each of the 72 cooperatives in Pinrang Regency. This research method employed a participatory strategy in which subject-matter experts present material in lectures, followed by direct discussions and training on developing joint tax returns. In addition to completing a questionnaire, participants in the BUMDes financial training also employed this strategy. The outcomes of this training indicated that the socialization of tax preparation procedures for cooperatives enhanced managers' knowledge of tax preparation and reporting strategies.
Pemberdayaan Masyarakat UMKM Sulawesi dalam Implementasi Digitalisasi UMKM Hasnawiya Hasan; Haliah Haliah; Muhammad Alief Fahdal
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 1 (2022): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v3i1.1225

Abstract

Purpose: The aim of this service is to convert the conventional UMKM into digital UMKM in order to upgrading the marketing method of UMKM so that they can operate their business efficiently as well as increase their income from this business. Method: The community service team of Hasanuddin University role is to form a digitalize marketing method for these UMKM by design a business website. The Hesamuddin University team design a business website with PHP, Java Script, CSS language using Visual Studio Code software. In addition, the community service team of Hasanuddin University also has conducted socialization and training for public and partners. Result: The result of this project is successfully launching the business website as well as expand their market nationally and increase their income gradually from this business. So that, this community service activity, has gradually transform the UMKM society particularly the partner into UMKM digital society.
PERAN PENGGUNAAN BALANCED SCORECARD TERHADAP PENGUKURAN KINERJA PADA SEKTOR PUBLIK Andi Devy Aisyah Ansar; Haliah Haliah; Nirwana Nirwana
Journal of Economic, Public, and Accounting (JEPA) Vol 5 No 1 (2022): Volume 5 No.1 Oktober 2022
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jepa.v5i1.1989

Abstract

Artikel ini membahas tentang penggunaan balanced scorecard terhadap kinerja sektor publik berdasarkan beberapa literatur yang sebelumnya digunakan oleh peneliti lain. Penelitian ini lebih khusus pada peran balanced scorecard terhadap kinerja sektor publik. Metode yang digunakan oleh penulis merupakan tinjauan literatur, dimana pustaka yang digunakan tidak terbatas pada artikel, namun penulis juga menggunakan beberapa buku. Artikel maupun buku yang digunakan oleh penulis bukan hanya literatur berbahasa Indonesia tetapi menggunakan beberapa referensi berbahasa Inggris. Hasil dari artikel ini adalah penggunaan balanced scorecard berperan sebagai tool atau alat ukur yang membantu organisasi sektor publik dalam melakukan penilaian kinerja. Hasil penilaian tersebut dapat digunakan oleh organisasi sektor publik dalam melakukan pengembangan terhadap organisasi sektor publik. Selain itu balanced scorecard juga berperan sebagai cerminan perusahaan yang komperhensif dan strategis. Kata kunci: balanced scorecard; pengukuran kinerja; organisasi sektor publik.
PENGARUH PENERIMAAN PAJAK DAN KEPATUHAN KEWAJIBAN PAJAK RUMAH BURUNG WALET TERHADAP PEROLEHAN PAD Nasution Nasution; Haliah Haliah; Nirwana Nirwana; Ismail Keri
Islamic Economic and Business Journal Vol 4, No 2 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v4i2.3761

Abstract

This study aims to find out how the effect of collecting walét bird nest taxes on local revenue for the Luwu Regency government. This study focuses on swallow nest entrepreneurs in Luwu Regency. The technique of collecting data in this research is by using a questionnaire with 9 samples of walét bird entrepreneurs, using multiple linear analysis method. Based on the results of the study, swallow nest collection (X1) and taxpayer compliance (X2) simultaneously have a significant effect on local revenue (Y) in Luwu Regency.
Co-Authors . A Haris Muhammad A. Anggi Reskiamalia AA Sudharmawan, AA Abdul Hamid Habbe ABDUL HAMID HABBE Abdul Hamid Habbe, Abdul Hamid Abdul Rival Adelia, Elza Adnan, Mohammad Arfandi Afifah Ahmad Ramzi Ghulam Syam Aini Indrijawati Ainun Khafifah Alamsyah Razak, Muhammad Fajar Alia Rezki Amalia Alimuddin Alimuddin Amalia, Lestari Rezki Nurul Amaliah Liwan, Nadhilah Amaliah, Wafiq Azizah Reski Amiruddin Amiruddin Anastasia D&#039;Ornay Anastasia D'Ornay Andi Aliyyah Ramadhani Sam Andi Batari Annisa Maknun Andi Devy Aisyah Ansar Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Mutia Lukman Andi Nur Sakinah Andi Nurul Tenriwali Hasanuddin Andi Rafiyadi Eka Saputra Andi Rafiyadi Eka Saputra Andi Sri Kumala Putri P Mala Andi Yustika Manrimawagau Bayan Andry Andry ANDRY ANDRY ANDRY, ANDRY Anggreani, Anne Kurry Annisa Muthmainnah Ichwan Anugerah Satria Putra Anwar Anwar Anwar, Anas Iswanto Aribah B, Dewanita Nurul Arif Wibowo Arifuddin Arifuddin Arman, Rifqah Zakiyah Asri Usman Asri Usman Asriani Hasan Ayu Rinathi Minggu Bahri, Nur Alim Bashiruddin Ahmad Darmawati Darmawati Darmawati Darmawati Darmawati Darwis Said, Darwis Daud, Dahniyar Dian Annisa Dian Fathirah Dinda Reskiana Putri Dini Apriani, Dini Dwi Kartika Aulya Eka Amelia Elwiyani Army Endang Tri Pratiwi Fadhil Husain Alimuddin Fadhil, Moh Falih Zaki Sudharma Fatima, Nurul Asda Fatimah Zahra Fauziah Devitasari Lombi Fifi Selvi Fitria Intani Fitriadi Fitriadi Fitriani Fitriani Fitriani Fitriya Muslimah Zam-Zam Gunawan Hadi Nasbey Haerial Haerial Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiyah Hasan Hasnawiyah Hasan Hasri Ainun Syahfir Hisnol Djamali Idrus, Nur Azizah Afifah Ihlashul’amal, Muhammad Ilham B, Muhammadd Nur Indah Putri Nurafifah Indah Putriyanti Indo Sengengeng Insirat, Mutahira Nur Intan Febrianti Irwan Hidayat Ibrahim Ismail keri Istianah Jamaluddin Jamaluddin Kartika Septiary Pratiwi Musa Khadijah Darwin Khaerany, Rizky Khalimatussa’diah Khalimatussa’diah, Khalimatussa’diah Kunna , Arham Rasyid Andi Kurniawan, Awi Kusumawati Kusumawati Kusumawati, Andi Kusumawati, Andi Kusumawati Laode Wijaya Bagus Irianto Lasri ningsih Lilis Karfina AR Maghfirah, Annesa Tasya Mahdalena Mahdalena Mahdalena, M. Maizur Maharani Putri Makhfud Syawaludin Masnia Matrik Irma Rante Mediaty Meilani Intan Pertiwi Meilani Intan Pertiwi Middin, Muslianti Miftahul Jannah Mochamad Rizky Damara Mohammad Amil Yusuf Mubdi Dzuwhandy Mubdi Dzuwhandy Muh Alief Fahdal Imran Oemar Muh. Alief Fahdal Imran Oemar Muh. Nur Irfan Syarif Muhammad Adil Muhammad Afdhal Usman Muhammad Alief Fahdal Muhammad Alif Muhammad Ashar Muhammad Husni Muhammad Ihlashul’amal Muhammad Rafly Awaluddin Muhammad Resa Saputra Muhammad Yamin Muliani Mangngalla? Musriani Mustafa, Mifta Muzzammil Ihza Mahendra Muzzammil Ihza Mahendra Nadhifa, Nisrinatul Nadhilah Amaliah Liwan Nadila, Nadila Naila Syahirah Irwansyah Nalendra Bhayu Permana Nasution Nasution Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana , Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana, Nirwana Nisma Ariskha Masdar Nur Afni Bungaeja Nur Hidayah Nur Illiyyien Nur, Hamzah Fansyuri Nurazisah, Andi Fadhilah Nurazizah Nurfadilah Pratiwi Nurfadilah, Ayu Nurfaiqah Yunus Nurleni Nurleni Nurul Asda Fatima Nurul Latifah Nurdin Nurul Maghfirah Surianto Oemar, Imran Oktavia Nindita Oktavina, Ani Oktri Supyati Jaisyul Usrah Panggeso, Anastasia Gloria Pangraran, Fisca Mawa Panjaitan, Enrico Paul Anggiat Permana, Nalendra Bhayu Pitria, Ni Gusti Ayu Pratama Mallisa, Amalia Indah Pratiwi, Dwi Dian Putri Ramadhani Qathrunnada Atikah Hamka Rachmat Rachmat Raden Mohamad Herdian Bhakti Rahimuddin Rahimuddin Rahmawati Kaco Rasyid, Ghofur Rasyid, Syarifuddin Razak, Linda A Regina Eunike Rezki Amanda Ridzal, Nining Asniar Rini Susanti and Zainuddin Ririn Akhriani Risna Melati Sukma Bakri Riza Praditha Rizky Khaerany Rosalena Belo Ratte Rosmayanti Rosmayanti Rury Novita Sibulo Rusli, Urisnawati S. Syarifuddin Sahriani Saleha Salim, Ryni Ramdhani Sandy, Khairum Nadila Sapa’, Angela Batara Sarah Alifa Sarah Alifa Sharaswati Sharaswati Sibulo, Rury Novita Siswadi Sululing Siti Luthfiah Ramadhani Sofia Syaharuddin Sri Ayu Fratiwi Sri Haryani Sri Mutiah Husaini Sri Wahyuni Jumadi Sudirman abdi Syahfir, Hasri Ainun Syamsuddin Syamsuddin Syamsuddin Syamsuddin Tahang, Rahmawansyah Andi Tikupasang, Medyoto Try Sutriani Tsabita Nanda Yusuf, Yusfi Usman, Asri Uswatun Hasanah Utami, Aulia Putri Wafiq Azizah Reski Amaliah Wahyudi Wahyudi Wardihan, Fatmawati Wayan Anggita Suridiyanti Wenny Nadya Asri Widyantono Arif Winola Yesbarianus Parindingan, Frivaldo Yohanis Rura Yohanis Rura Yudi Akhmad Sadeli Yuliana Yuliana Yusuf, Muh. Silmi Kaffa Zaikin, Muhammad